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Corporate Accounting

Particulars 4,000 PROBLEMS 1.Prepare the Capital Accounts of the partners Beban and Sabil from the following details assuming that their capitals are fluctuating. (3 Marks) Boban (OMR) Sabil (OMR) Capital as on 1.1.2001 80,000 50,000 Drawings during 2001 6,000 Interest on capital at 6% Interest on drawing at 5% Profit shares of 2001 8,000 6,000 Partner's Salary 2,000 Commission 1.200 Interest on Sabiks Loan 3.000 ? 1,600 Solution: Fluctuating Capital A/c Particulars Sabil(OMR) Particulars Bobook (OMR) Boboo (OMR) Sabil (OMR) Online Assignment Semester-ill 2020-21 (Page 1 of 6) 4. From the following information, calculate the value of goodwill at three years' purchase of super profit. (3 Marks) i. Average capital employed in the business OMR 600,000 ii. Net trading profits of the firm for the past three years were OMR 107,600, OMR 90,700 and OMR 112,500 iii. Rate of interest expected from capital having to the risk involved is 12%. iv. Fair remuneration to the partners for their service OMR 12,000 p.a